Common parlance classification treated Vaseline as a cosmetic, not a medicine, despite its incidental skin-healing utility.

White petroleum jelly sold as Vaseline was classified by common parlance and commercial understanding, not by its chemical composition, drug licence, or incidental curative effect. The cosmetic entry was broad enough to cover products used for beautification and for care of the face and skin. Because the Tribunal found that Vaseline was commonly used and sold as a skin-care cosmetic, and that finding was not shown to be erroneous, the product was held to fall within the cosmetic entry. Its minor healing or antiseptic utility did not convert it into a medicament.

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Issues: Whether white petroleum jelly known as Vaseline was liable to tax as a cosmetic under the relevant notification or was to be treated as a medicine.

Analysis: Classification of the product depended on how it was understood in common parlance and commercial sense, not on its chemical composition, drug licence, or the fact that it may have some curative or antiseptic effect. The entry for cosmetics was wide enough to include goods used for beautification as well as for care of the face and skin. The Tribunal had found that Vaseline was used for skin care, and that finding was not shown to be erroneous. On the evidence, the product was commonly sold and known as a cosmetic, not as a medicine, and its incidental utility in healing minor cuts or fissures did not convert it into a medicament.

Conclusion: Vaseline fell within the cosmetic entry and not within medicine; the classification made by the Tribunal was upheld.

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